摘要
国家审计职业化管理的核心在于扭转现行管理模式中对业务属性的忽视,基本构想是在行政管理的基础上有效融合、嵌入业务管理模式,实行双通道及双轨制管理。主要内容为在现有公务员身份的基础上,打开审计人员的专业晋升通道,赋予其实质性的专业技术职称;在人力资源管理上,实行"行政序列+专业技术序列"相结合的双轨制;在淡化行政职位考评的基础上,逐步引入绩效考核与评价机制;在审计业务管理上,实行"项目管理制",打破业务部门的局限,引入主审(审计组长)负责制下的审计人才市场化机制。为保证职业化管理模式的顺利实施,应建立职业准入、任职资格管理等保障制度以确保审计人员的独立性与公正性;并建立主审(审计组长)负责下的审计质量监控制度以明晰审计责任、防范审计风险。
The core of national audit professional management to is to reverse the neglect of national audit＇s business property in the current management mode. The basic idea is integrated effectively on the basis of the administration, embedded in the business management mode, and implemented dual-channel and dual-track management sys- tem. The main contents include opening professional promotion channels for audit staff, giving them substantive professional titles, a combination of the two-track system to implement ＂administrative sequence ＋ professional se- quence＂ in human resources management, introduced performance appraisal and evaluation mechanisms gradually based on the desalination executive positions, implemented the project management system in the audit business management, and breaking the limitations of the business sector, introduced talent market mechanism of trial audit responsibility mechanism （ audit team leader）. In order to ensure the implementation of the professional management model smoothly, we should built occupational access, qualifications management to ensure the independence and im- partiality for the audit staff effectively, and establish the trial audit responsibility mechanism （ audit team leader） to clear audit responsibility ,prevention audit risk.
出处
《审计研究》
CSSCI
北大核心
2013年第2期10-16,共7页
Auditing Research
基金
陕西省审计厅重点科研课题“审计职业化管理研究”资助
关键词
国家审计
审计质量
职业化
双通道管理
national audit, audit quality, career-oriented, dual-channel management
